How to structure a site with product variations pages?

I think a good/usable structure for this would be to use categories and tags.

    Categories - Single Axles, Tandems, etc...
    Tags - 6x4, 8x4, 9x5, etc...

This would also give the user the possibility to find 6×4’s in both Single Axles and Tandems. Just an idea as I have absolutely NO knowledge of trailers.

Depending on available funds I would also go as far as to suggest using Marketpress by WPMU. I think they’re a very simple option to use, if your client is seeking ecommerce capabilities.

EDIT

Looked at your wireframe again and I can see more positives behind using cats/tags:

    Category: 6x4 Trailers
    --Subcategory: With 300mm Checkerplate Sides
    ----Sub-Subcategory: With Cage

    Category: Optional Extras
    --Subcategory: Ladder Racks

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